SSS Contribution Calculator
Enter your monthly salary and get the exact SSS contribution under Circular 2024-006 — the table in force since January 2025 and unchanged for 2026: 15% of your monthly salary credit, split 5% employee and 10% employer, plus the employer-only EC of ₱10 or ₱30. The calculator shows the regular-program and Mandatory Provident Fund portions separately, because the MSC above ₱20,000 goes into an individual account in your name. Runs in your browser.
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| Monthly salary credit (MSC) | ₱30,000.00 |
| Employee — regular program (5% of MSC up to ₱20,000) | ₱1,000.00 |
| Employee — MPF (5% of MSC above ₱20,000) | ₱500.00 |
| Employer — regular program (10% of MSC up to ₱20,000) | ₱2,000.00 |
| Employer — MPF (10% of MSC above ₱20,000) | ₱1,000.00 |
| Employer — EC (Employees' Compensation) | ₱30.00 |
| Total remitted to SSS | ₱4,530.00 |
The table in force — and why many pages are behind it
Since January 2025, SSS Circular No. 2024-006 sets the contribution rate at 15% of the monthly salary credit: 5% from the employee, 10% from the employer, plus the employer-only Employees' Compensation premium. That was the final step of the schedule RA 11199 wrote into law in 2019 — the statute lists no increase after 2025, which is why 2026 runs on the same table and why SSS still serves that circular as current. The floor and ceiling moved with the rate: the minimum salary credit is now ₱5,000 and the maximum ₱35,000.
The gap this page fills: a lot of published contribution tables and salary calculators still carry the 2023–24 numbers — a 14% rate with a 4.5% employee share. When we audited the long-time top-ranking Philippine tax calculator in August 2026, its worked example deducted ₱1,125 of SSS on a ₱25,000 salary; the correct current figure is ₱1,250. A stale rate understates your deduction every month and quietly misstates the retirement credit accruing in your name, which is precisely what a contribution table exists to get right. Every figure here is tested against the extreme rows of the circular's own published table.
How the monthly salary credit works
SSS doesn't compute on your exact salary — it maps your compensation to a monthly salary credit, a bracket that steps in ₱500 increments. Each MSC covers the salary range within ₱250 of it: earn between ₱29,750 and ₱30,249.99 and your MSC is ₱30,000, so the employee share is exactly ₱1,500 and the employer's 10% is ₱3,000. Below ₱5,250 of monthly compensation the MSC floors at ₱5,000 (employee share ₱250); at ₱34,750 and above it ceilings at ₱35,000 (employee share ₱1,750) — beyond that point a raise no longer raises your SSS deduction.
The bracket design has a practical consequence at the edges: two people earning ₱30,200 and ₱29,800 pay identical contributions, while ₱250 more can move you a full bracket. The calculator applies the mapping for you and shows which MSC you landed on, so you can check your payslip against it. If your payroll deducts an amount that doesn't correspond to any ₱500-step MSC times 5%, something is off — either the salary base being reported to SSS or the table version your employer's software is using.
| Salary | MSC | Employee | Employer + EC | Total |
|---|---|---|---|---|
| Below ₱5,250 (floor) | ₱5,000 | ₱250.00 | ₱510.00 | ₱760.00 |
| ₱30,000 | ₱30,000 | ₱1,500.00 | ₱3,030.00 | ₱4,530.00 |
| ₱34,750 and over (ceiling) | ₱35,000 | ₱1,750.00 | ₱3,530.00 | ₱5,280.00 |
The MPF tier: the part that's an account in your name
The 15% doesn't all flow into one pot. Contributions on the MSC up to ₱20,000 fund the regular Social Security program — the defined-benefit system behind pensions, sickness, maternity and disability benefits. Contributions on the portion of the MSC above ₱20,000, up to the ₱35,000 ceiling, go to the Mandatory Provident Fund: a defined-contribution scheme where the money accrues in an individual account belonging to you, earning investment income, on top of the regular pension. MPF participation starts automatically at MSC ₱20,500 — there's nothing to enroll in.
On a ₱30,000 salary the split looks like this: of your ₱1,500 employee share, ₱1,000 is regular and ₱500 is MPF; of the employer's ₱3,000, ₱2,000 is regular and ₱1,000 is MPF — so ₱1,500 a month is accumulating in an account with your name on it. This tier was branded WISP (Workers' Investment and Savings Program) when it launched under an earlier circular; Circular 2024-006 calls it the MPF — same mechanism, new name, which is worth knowing when older articles describe it. The calculator separates both tiers for both shares so you can see exactly where each peso goes.
EC, the employer's cost, and honest caveats
Two details complete the picture. The Employees' Compensation premium — the fund behind work-injury benefits — is paid entirely by the employer on top of the 10%: ₱10 a month at an MSC of ₱14,500 or below, ₱30 from ₱15,000 up. And the totals matter for both sides of an offer negotiation: at the ₱35,000 ceiling the employer's all-in SSS cost is ₱3,530 a month against your ₱1,750, so the true cost of employing you exceeds your gross salary by more than most candidates assume — before PhilHealth and Pag-IBIG are even counted.
Scope, stated plainly: this page models employed private-sector members, where the employee/employer split applies. Self-employed, voluntary, OFW and kasambahay members contribute under separate schedules that SSS publishes alongside the employer table, and government employees are under GSIS, not SSS. The figures here were read from the circular's own published table — including the floor-row and ceiling-row totals of ₱760 and ₱5,280 that our tests validate against — and carry the verification date shown in the results. For your posted contributions, the authority is your My.SSS account, which is also where you can catch an employer who deducts but doesn't remit.
Frequently asked questions
How much is the SSS contribution for 2026?
15% of your monthly salary credit — 5% deducted from you, 10% paid by your employer — plus the employer-only EC premium of ₱10 or ₱30. The MSC runs from a ₱5,000 floor to a ₱35,000 ceiling, so the employee share ranges from ₱250 to ₱1,750 a month. These are the Circular 2024-006 rates that took effect in January 2025; RA 11199 schedules no further increase, so 2026 uses the same table.
How is the monthly salary credit determined?
Your salary maps to the nearest ₱500 step: each MSC covers compensation within ₱250 of it, so ₱29,750 to ₱30,249.99 lands on an MSC of ₱30,000. Below ₱5,250 the credit floors at ₱5,000; at ₱34,750 and above it ceilings at ₱35,000, beyond which raises no longer change your contribution. Your deduction should always equal 5% of a valid ₱500-step MSC — if it doesn't, check what salary your employer is reporting.
What is the MPF in my SSS contribution?
The Mandatory Provident Fund — a defined-contribution tier layered on the regular program since the MSC ceiling rose past ₱20,000. Contributions on the MSC up to ₱20,000 fund the regular pension system; everything above, up to ₱35,000, accrues in an individual investment account in your name. It starts automatically at MSC ₱20,500. Older articles call it WISP — Circular 2024-006 renamed the same mechanism.
Who pays the EC contribution?
The employer alone — it never appears in your payslip deductions. The Employees' Compensation premium funds work-related injury, sickness and death benefits, and costs ₱10 a month for salary credits of ₱14,500 and below, ₱30 from ₱15,000 up. It sits on top of the employer's 10% share, bringing their all-in cost to ₱3,030 on a ₱30,000 salary and ₱3,530 at the ceiling.
Did SSS contributions increase in 2026?
No. The last scheduled increase happened in January 2025, when Circular 2024-006 raised the rate to 15% and the ceiling to ₱35,000 — the final rung of the schedule RA 11199 legislated in 2019. No statute schedules a step after that, and SSS continues to serve the 2025 table as current. Any page showing a 14% rate or a 4.5% employee share is quoting the 2023–24 table, now two years stale.